Glossary entry

French term or phrase:

immobilité

English translation:

obstruction

Added to glossary by suewiddicombe
Nov 18, 2013 06:05
10 yrs ago
French term

immobilité

French to English Law/Patents Law (general) tax inspection/fraud
Can anyone suggest what is meant here by the word "immobilité"? I think it is something like suspension but would like to know the official translation of the word in context. Many thanks

"C’est pourquoi l’usage de l’article L 16 B du LPF constitue une première étape de la procédure d’établissement de l’impôt comme l’a, à juste titre, relevé le Conseil d’Etat : l’utiliser à l’appui d’une vérification déjà commencée et à moins qu’un procès-verbal d’opposition à contrôle fiscal n’ait été dressé par les agents vérificateurs – lequel témoignerait de ***l’immobilité*** de la vérification - constitue un véritable détournement de procédure, au même titre qu’avant l’introduction de l’article L 16 B du LPF, l’utilisation de perquisitions "économiques" à des fins fiscales."

Proposed translations

16 hrs
Selected

obstruction

The course of justice is 'obstructed' in English and you can also obstruct an investigation (first reference) or a policeman or other civil servant (second reference)

'l'immobilité' is a noun of course and so is 'the obstruction' so this is good choice for me
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4 KudoZ points awarded for this answer. Comment: "This seems to be the best answer in this context. Standstill does not necessarily mean that the investigation was obstructed - nuance."
1 hr

no (verification) visit

manque de visite / no visits in all places, even private, where documents concerning the law violation are likely to be held ...
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2 hrs

hindered

i.e. The tax authorities cannot use art L16B of the LPF to obtain evidence when a tax inspection has already started, unless the inspectors have reported that the inspection is being obstructed or hindered by the taxpayer
Example sentence:

If you obstruct or hinder an investigation, your penalty tax may be increased by up to 20 per cent.

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2 days 9 hrs

standstill

The quoted passage contains an outer discussion, enclosing the parenthesis of which this is a part. The tax auditors, in making a formal statement of obstruction to the tax audit, would adduce the standstill in the tax audit as evidence. I hope this helps.
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